ACCA Strategic Professional · Strategic Business Leader · Professionalism, ethical codes and the public interest
Halden Logistics has a detailed code of conduct displayed in every depot. However, drivers report that managers reward those who hit delivery targets by any means and quietly criticise anyone who raises safety shortcuts. Which conclusion best describes the position?
There is a gap between the espoused values in the published code and the real culture shown by rewards and criticism. Because managers reward target-hitting at any cost and discourage safety concerns, the code will not shape behaviour, however visible it is.
- AThe code is effective because it is published and visible to all staff
- BThere is a gap between the espoused values in the code and the actual culture, so the code is unlikely to guide behaviourCorrect
- CThe organisation has a compliance-based approach that is working as intended
- DThe problem is solely one of inadequate legal regulation of the transport sector
Explanation
A code only influences conduct if it is reflected in management behaviour and reward systems. Here the rewards and criticism show the real culture differs from the stated values. Publishing the code (option A) does not make it effective.
Did you get it right without looking?
One question tells you little. A timed set on Professionalism, ethical codes and the public interest shows your real accuracy, how long you take and where you lose marks.
More Professionalism, ethical codes and the public interest questions
- Marlow & Co, an audit firm, has audited Danvers plc for nine years. The audit engagement partner has recently been invited to join Danvers' …
- Tomas is the group financial controller of Alder Group. The CEO instructs him to defer recognising a large known liability so that a bank co…
- Marta, a finance director at Orlen Foods, is asked to advise the board on whether to close a loss-making plant that employs most workers in …
- Kestrel plc is expanding into a country where facilitation payments to officials are customary and widely seen as acceptable. A regional man…
- Which of the following is the best explanation of why professional accountants are expected to accept responsibility to the public interest,…
- Lindqvist Energy's board asks its CFO, Ana, to publish a sustainability report highlighting only favourable emissions data. Legal advice say…